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DECREE No

DECREE No. 176/1999/ND-CP OF DECEMBER 21, 1999 ON REGISTRATION FEE

THE GOVERNMENT

Pursuant to the Law on Organization of the Government of September 30, 1992;

In order to enhance the State management, protect the property owners� and users� legitimate interests, and mobilize revenue sources for the State budget;

At the proposal of the Minister of Finance,

DECREES:

Chapter I

SCOPE OF APPLICATION

Article 1.- The following properties shall be subject to registration fee when they are registered for the ownership right or use right with the competent State agencies:

1. Houses and land.

2. Transport means, including:

a/ Ships, including barges, motor boats, tug boats, push boats, shells and complete engines thereof.

b/ Boats.

c/ Automobiles, including frames and complete engines thereof.

d/ Motorcycles, including frames and complete engines thereof.

3. Hunting guns, sport guns

Article 2.- Organizations and individuals having properties stipulated in Article 1 of this Decree shall have to pay registration fee before registering the property ownership right or use right, except for cases mentioned in Article 3 of this Decree.

Article 3.- The following cases shall not be subject to registration fee:

1. Houses and land being offices of foreign diplomatic missions, consulates and dwelling houses of heads of foreign consulates in Vietnam.

2. Ships, boats, automobiles, motorcycles, hunting guns and sport guns of the following foreign organizations and individuals:

a/ Diplomatic missions, consulates, representations of international organizations within the United Nations (UN) system;

b/ Diplomats, consuls, administrative and technical personnel of foreign diplomatic missions and consulates, staff members of international organizations in the UN system and their family members, who are neither Vietnamese citizens nor permanently residing in Vietnam, and are granted diplomatic or public-duty identity cards by the Vietnamese Ministry for Foreign Affairs;

c/ Foreign organizations and individuals other than the subjects mentioned at Points a and b of this Clause, that are exempted from or not liable to registration fee under the international treaties which Vietnam has signed or acceded to or agreed upon.

3. Land allotted by the State to organizations and individuals for use for the following purposes:

a/ Construction of traffic roads, bridges, culverts, pavements, water supply and drainage system, rivers, lakes, dykes, damps, irrigation works, schools, hospitals, markets, parks, flower gardens, playing grounds for children, public squares, stadiums, airports, river- and sea-ports, railway stations, car terminals and other public works as specified by the Government;

b/ Mineral prospection and exploration, and scientific research under licenses of the competent State agencies;

c/ Agricultural and forestrial production, aquaculture and salt making;

d/ Land for construction of dwelling houses for trading with the law-prescribed land use levy already paid by organizations or individuals, which are licensed to trade in houses.

4. Land rented from the State or organizations and/or individuals that have the legitimate land use right.

5. Properties used exclusively in service of national defense and security in the following cases:

a/ Land and houses used for defense and security purpose;

b/ Ships, boats, automobiles, motorcycles used exclusively for defense and security purposes, which have been registered under the names of the agencies or units attached to the Ministry of Defense or the Ministry of Public Security.

If the properties mentioned at Points a and b above are used for other purposes, they shall be subject to registration fee.

6. Houses and land being the State�s or Party�s properties, which are used as head-offices of agencies, including the State administrative and non-business agencies; the judicial agencies; the administrative and non-business agencies of political organizations, socio-political organizations, social organizations and socio-professional organizations.

7. Land and houses being compensations (including land and houses purchased with compensation money) in case the State recovers such houses and land for which the registration fee has been paid.

8. Properties of organizations and individuals, which have been granted certificates of the property ownership right or use right and now make the re-registration thereof, shall not be subject to registration fee in the following cases:

a/ Properties with ownership right or use right certificates granted by the competent agencies of the State of Vietnam Democratic Republic, the Provisional Government of the Republic of South Vietnam, the State of the Socialist Republic of Vietnam or the competent agencies of the former regimes, which are now renewed without changing their owners;

b/ Properties of enterprises equitized into joint-stock companies, which are now subject to such companies� ownership;

c/ Properties with ownership right and use right certificates issued for common use by a household, which are now divided among the household�s members for re-registration.

9. Properties of organizations and individuals that have paid registration fee but then transferred them to other organizations and/or individuals for ownership right and use right registration shall not be subject to registration fee in the following cases:

a/ Organizations, individuals or members of cooperatives contribute their properties as capital to joint-ventures, business cooperation organizations or cooperatives, or the joint-ventures, business cooperation organizations or cooperatives dissolve and divide their properties to the member organizations and individuals.

c/ Properties of corporations, companies and/or enterprises which are mobilized for the corporations�, companies� and/or enterprises� member units, or among their member units in form of capital-increase or -decrease recording;

d/ Properties divided or contributed due to the division, splitting, merger, consolidation or renaming of organizations by decisions of the competent agencies;

e/ Properties brought to the localities where they are used without changing their owners.

10. Houses of gratitude, including land associated therewith with the property ownership right or use right already registered under the name of the property recipients.

11. Special-use automobiles: fire-engines, ambulances, dumpers, water trucks, street-cleaning vehicles; automobiles used exclusively for war invalids, war diseased and disabled people with the ownership right registered under the names of such war invalids, war diseased and disabled people.

12. Ship shells and complete engines, cars� frames and complete engines, motorcycles� frames and complete engines, and substitute motorcycles, which must be re-registered during the warranty period.

13. Properties being goods permitted for trading by organizations and/or individuals which have registered their business activities but have not registered the property ownership right and use right with the competent State agencies shall not be declared and subject to registration fee stipulated in this Decree.

Chapter II

BASES FOR CALCULATION, DECLARATION AND PAYMENT OF REGISTRATION FEE

Article 4.- Bases for registration fee calculation include registration fee calculation prices and registration fee rates (%).

Article 5.- The registration fee calculation price is the value of the property subject to registration fee, which is determined according to the domestic market price at the time of calculation of registration fee.

The registration fee calculation prices for a number of specific cases are stipulated as follows:

1. For land, they are the prices set by the People�s Committees of the provinces and centrally-run cities according to the Government�s land price bracket.

2. For other properties, they are the actual buying prices based on the market prices at the time of calculation of registration fee.

3. Where the actual buying prices of properties cannot be determined or incompatible with the market prices at the time of registration fee calculation, the prices stipulated in the minimum price indexes set by the People�s Committees of the provinces and centrally-run cities shall apply.

Basing itself on the provisions of this Article, the Ministry of Finance shall guide the People�s Committees of the provinces and centrally-run cities to determine and issue the minimum price indexes for calculation of registration fee, which shall be applied in their respective localities in conformity with the market prices in each period.

Article 6.- The registration fee rates (%) are stipulated as follows:

1. Land and houses: 1%.

2. Ships and boats: 1%; Particularly for offshore fishing boats: 0.5%.

3. Automobiles, motorcycles, hunting guns, sport guns: 2%. Particularly for motorcycles which are registered for registration fee payment in Vietnam for the second time onward: 1%.

The registration fee level for each of properties stipulated in Clauses 1, 2 and 3 of this Article shall not exceed 500 million VND. Particularly for production/business workshops, they shall be calculated into the common workshops in the same area of the concerned production/business establishments.

Article 7.- Organizations and/or individuals receiving properties subject to registration fee shall have the responsibility to:

1. Upon each reception (buying, being donated or inheriting...) of properties, declare registration fee with the tax agencies according to set forms and be liable for the accuracy of their declarations.

The prescribed time-limit for registration fee declaration is 30 days at most after the completion of procedures for the lawful transfer of properties between the two parties or after the competent State agency certifies the dossier on the lawful properties. For properties transferred before this Decree takes effect without making the registration fee declaration, the time for registration fee declaration shall be counted from the effective date of this Decree.

2. Fully supply and take responsibility before law for dossiers, vouchers on the lawful origins of properties and registration fee calculation bases.

3. Fully pay registration fees at the tax agencies� notices. The registration fee shall be paid in Vietnam dong.

4. Pay the registration fees in lump-sum according to the regulations of this Decree for properties purchased, sold or subject to the ownership right or use right transfer before the promulgation of this Decree, if the current lawful owners or users have not paid registration fees.

Article 8.- The tax agencies shall have the following tasks and powers:

1. To guide organizations and individuals having properties subject to registration fees in making the registration fee declaration in strict compliance with the provisions of this Decree.

2. To examine dossiers and declarations, and evaluate the real state of properties in order to determine the registration fee calculation prices. Where the properties are not accompanied with lawful purchase and sale invoices or the properties� value inscribed in invoices is not compatible with the market prices, the tax agencies shall base themselves on the price indexes for registration fee calculation issued by the People�s Committees of the provinces and centrally-run cities to calculate registration fees. Where the price indexes have not been specified, the tax agencies shall base themselves on prices of the corresponding properties to determine the registration fee calculation prices.

3. To calculate and notify organizations and individuals that have properties subject to the registration fee declaration of the payable registration fee amount and time-limit for the fee remittance to the State budget. Within 7 days after receiving full and valid dossiers certifying the lawful origins of properties as well as documents on the registration fee declaration from organizations and individuals, the tax agencies shall have to issue the registration fee payment notices to the concerned organizations and individuals.

Past the fee payment time-limits stated in the tax notices, if the concerned organizations or individuals fail to pay fees, another notices on the payable registration fee and fine amount shall be issued. The time for calculation of fine on the delayed registration fee payment shall be counted from the date of fee remittance to the State budget as stated in the registration fee payment notices of the tax agencies.

4. To handle organizations and/or individuals for their administrative violations of the regulations on registration fee declaration and payment provided for in Article 7 of this Decree and settle complaints on registration fee according to their competence defined in Article 11 of this Decree or transfer dossiers to the competent State agencies for handling according to the provisions of law.

Article 9.- The State agencies competent to register the property ownership right and use right shall have the responsibility:

1. Not to receive the registration dossiers, not to grant registration number plates and property ownership right and use right certificates to organizations and/or individuals that fail to supply the registration fee declarations to the tax agencies according to the Finance Ministry�s stipulations.

2. To coordinate with the tax agencies in inspecting the observance of the legislation on registration fees by organizations and individuals that register the ownership right and use right over the properties subject to registration fees.

Chapter III

SETTLEMENT OF COMPLAINTS, HANDLING OF VIOLATIONS, COMMENDATION AND REWARD

Article 10.- Organizations and individuals liable to registration fee payment shall have the right to complain about or denounce the registration fee- collecting tax officials or tax agencies that violate the provisions of this Decree:

1. Where the complaining organization or individual disagrees with the decision of the complaint-settling agency or past the time-limit stipulated in Article 11 of this Decree the complaint has not been settled, such organization or individual may lodge its/his/her complaint to the immediate superior tax agency of the complaint-receiving agency.

2. Where the complaining organization or individual disagrees with the complaint settling decision of the tax agency, it/he/she may initiate a lawsuit at a court as prescribed by law.

Article 11.- Responsibilities and powers of the tax agencies in complaint settlement:

1. The tax agency directly receiving a complaint about registration fee shall have to consider and settle it within 15 days after its receipt. For the complicated cases, this time-limit may be prolonged but must not exceed 30 days after the complaint is received. If the case does not fall under the tax agency�s competence, the tax agency must transfer the dossier or report it to the competent agency for settlement and notify the complainant thereof within 10 days after receiving the complaint.

2. The tax agency receiving the complaint may request the complainant to supply dossiers and documents related to the complaint. If the complainant refuses to supply dossiers and documents without plausible reasons, the tax agency may refuse to consider and settle the complaint.

3. If detecting and concluding that an organization or individual has falsely declared or evaded registration fee (in order to be granted the property ownership right or use right certificate), the tax agency shall have to collect the registration fee and fine amount retroactively for 5 years from the date the false declaration or fee evasion is detected.

4. The tax agency shall have to refund the registration fee and fine amount it has wrongly collected to the concerned organization and/or individual within 15 days after receiving the handling decision from the competent agency as prescribed by law.

Article 12.- Organizations and individuals liable to registration fee payment that violate the provisions of this Decree shall be handled as follows:

1. If failing to strictly comply with the registration fee declaration procedures stipulated in Article 7 of this Decree, they shall, depending on the nature and seriousness of their violations, be sanctioned for acts of violating the procedures for declaration, use and keeping of relevant vouchers according to the law provisions on sanctioning administrative violations in the field of tax.

2. If delaying the registration fee or fine payment under the tax agencies� notices or decisions on handling administrative violations, they shall, apart from having to fully pay the registration fee and fine amount, have to pay another fine equal to 0.1% (one thousandth) of the late paid money amount.

3. If failing to fully pay the registration fee amount as prescribed, they shall not be granted the property ownership right or use right certificates by the competent State agencies. If making false declarations or evading registration fee in order to be granted the property ownership right or use right certificates, they shall, apart from having to fully pay the registration fee amount prescribed by law, depending on the nature and seriousness of their violations, have to pay a fine double or triple the falsely declared or evaded registration fee amount. Cases of serious violations may be examined for penal liability as prescribed by law.

Article 13.- Tax officials and other organizations and individuals violating the provisions of this Decree shall be handled as follows:

1. If, due to their lack of responsibility or wrong handling, causing damage to the registration fee payers, they shall have to pay compensation to the victims according to law provisions, and, depending on the nature and seriousness of their violations, may be disciplined, administratively sanctioned or examined for penal liability as prescribed by law.

2. If abusing their positions and/or powers to appropriate the registration fee and/or fine amount or falsifying the registration fee calculation dossiers, thus causing losses to the State�s revenues, they shall have to repay to the State the appropriated sum (of registration fee and fine), or pay compensation for all damage caused by their violations; and, depending on the nature and seriousness of their violations, may also be disciplined, administratively sanctioned or examined for penal liability as prescribed by law.

3. If abusing their positions and/or powers to act in complicity with or cover offenders of the legislation on registration fee or committing other acts of violating the provisions of this Decree, they shall, depending on the nature and seriousness of their violations, be disciplined, administratively sanctioned or examined for penal liability as prescribed by law.

Article 14.- Tax agencies and officials as well as organizations and individuals with achievements in detection of cases of registration fee evasion or fraudulence or violation of the provisions of this Decree shall be commended and/or rewarded according to the Government�s stipulations.

Chapter IV

ORGANIZATION OF IMPLEMENTATION

Article 15.- This Decree takes effect as from January 1st, 2000. The earlier provisions on registration fee contrary to this Decree are now annulled.

Article 16.- The Minister of Finance shall guide the implementation of this Decree.

The ministers, the heads of the ministerial-level agencies, the heads of the agencies attached to the Government, the presidents of the People�s Committees of the provinces and centrally-run cities shall, on the basis of their functions, tasks and powers, direct the implementation of this Decree.

On behalf of the Government

For the Prime Minister

Deputy Prime Minister
NGUYEN TAN DUNG